Implementación de un procedimiento de gestión y costo basado en actividades a partir de la formación del capital intelectual contable para instalaciones turísticas
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Date
2017
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ambato
Abstract
El objetivo general de la investigación es implementar un procedimiento conceptual ABC/ABM para gestionar, determinar y controlar los costos en instalaciones hoteleras a partir del conocimiento y preparación adquirida por el personal contable. En la investigación, se combinan diversas técnicas y herramientas que proveen la obtención de datos de una instalación hotelera para el análisis de gestión\; de este modo, se logra el procedimiento para la aplicación de un modelo conceptual ABC/ABM a partir del estudio realizado.
The general objective of the research is to implement an ABC / ABM conceptual procedure to manage, determine and control costs in hotel facilities based on the knowledge and preparation acquired by the accounting staff. In the research, several techniques and tools are combined that provide the data collection of a hotel facility for the management analysis\; In this way, the procedure for the application of an ABC / ABM conceptual model is obtained from the study
The general objective of the research is to implement an ABC / ABM conceptual procedure to manage, determine and control costs in hotel facilities based on the knowledge and preparation acquired by the accounting staff. In the research, several techniques and tools are combined that provide the data collection of a hotel facility for the management analysis\; In this way, the procedure for the application of an ABC / ABM conceptual model is obtained from the study
Description
Keywords
Gestión por actividades, Costos basados en actividades, Capital intelectual, Instalaciones turísticas, Contabilidad gerencial